U.S. v. GREENFIELD

Docket No. 15-543 August Term, 2015.

831 F.3d 106 (2016)

UNITED STATES of America, 26 U.S.C. Sections 7402(b) and 7604(a): Enforcement of Internal Revenue Service Summons, Plaintiff-Appellee, v. Steven GREENFIELD, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: August 1, 2016.


Attorney(s) appearing for the Case

Elizabeth M. Johnson ( Lawrence S. Goldman , on the brief), Law Offices of Elizabeth M. Johnson, New York, New York, for Defendant-Appellant.

Michael J. Byars ( Benjamin H. Torrance , on the brief) Assistant United States Attorneys, for Preet Bharara, United States Attorney for the Southern District of New York New York, New York, for Plaintiff-Appellee.

Before: CALABRESI, LYNCH, and LOHIER, Circuit Judges.


A remarkable amount of American wealth is held offshore, often in an effort to evade taxation. One recent study estimated that $1.2 trillion — some four percent of this nation's wealth — is held offshore and that this results in an annual loss in tax revenue of $35 billion. Gabriel Zucman, The Hidden Wealth...

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